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  • IFRS 17: Implications for Onerous Contracts
    IFRS 17: Implications for Onerous Contracts This article highlights some key implications for onerous ... onerous contracts under IFRS 17. 12/20/2019 12:00:00 AM ...

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    • Authors: Hung Pan Cheung
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • IFRS 17 Variable fee approach
    IFRS 17 Variable fee approach This article highlights some key points for IFRS 17 Variable fee approach ... illustrative example on the measurement model logic. IFRS 17;VFA;CSM 6442484347 9/1/2018 12:00:00 AM ...

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    • Authors: Hung Pan Cheung, Tze Ping Chng, Anson Yu
    • Date: Sep 2018
    • Competency: Leadership>Thought leadership
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • IFRS 17 Variable fee approach
    IFRS 17 Variable fee approach This article highlights some key points for IFRS 17 Variable fee approach ... example on the measurement model logic. CSM;VFA;IFRS 17 6442481738 3/1/2018 12:00:00 AM ...

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    • Authors: Hung Pan Cheung, Tze Ping Chng, Anson Yu
    • Date: Mar 2018
    • Competency: Leadership>Thought leadership
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • IFRS 17: Implications for Reinsurance Contracts Held
    IFRS 17: Implications for Reinsurance Contracts Held This article highlights some key implications for ... for reinsurance contracts held. IFRS 17;Reinsurance;CSM 6442483384 7/1/2018 12:00:00 AM ...

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    • Authors: Hung Pan Cheung, Tze Ping Chng, Alexander Aeberli
    • Date: Jul 2018
    • Competency: Leadership>Thought leadership
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Session 057: ALM Exposed Under IFRS 17
    Session 057: ALM Exposed Under IFRS 17 IFRS 17 is causing insurers to rethink their investment management ... The presenters examine issues arising under IFRS 17 and IFRS 9 and the resulting challenges facing insurers ...

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    • Authors: Charles L Gilbert, Johan Janse van Vuuren, Leslie Rehbeli
    • Date: Jan 2020
    • Topics: Enterprise Risk Management; Enterprise Risk Management>Financial management; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Session 019: IFRS 17 Senior Leaders’ Panel on Strategic Opportunities
    Session 019: IFRS 17 Senior Leaders’ Panel on Strategic Opportunities IFRS 17 is a significant change ... accelerating implementation, insights from implementing IFRS 17 in Canada and globally, reinsurance considerations ...

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    • Date: Jan 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Actuarial Profession; Actuarial Profession>Management skills; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • IFRS 17 – a paradigm shift for U.S. actuaries
    IFRS 17 – a paradigm shift for U.S. actuaries This article will focus on introducing where IFRS17 differs ... perspective. International Financial Reporting Standards=IFRS;International Accounting Standards Board=IASB;Generally ...

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    • Authors: Darryl Wagner, Hui Shan
    • Date: Jun 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Asset Dependency Discounting—A Flaw in IFRS 17?
    Asset Dependency Discounting—A Flaw in IFRS 17? This article explains the issue causing from asset dependency ... dependency discounting as required by IFRS 17, and proposed some possible methods to solve the issue ...

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    • Authors: Jen Houng Lie
    • Date: Sep 2017
    • Competency: Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • IFRS 17 Implementation Considerations for Variable Annuity (VA) with a Focus on Hedging
    IFRS 17 Implementation Considerations for Variable Annuity (VA) with a Focus on Hedging This session ...

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    • Authors: Joshua Dobiac, Yang Jing
    • Date: Aug 2020
    • Competency: External Forces & Industry Knowledge
    • Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • IFRS 17: How May Future KPIs Look Like?
    IFRS 17: How May Future KPIs Look Like? Key performance indicators (KPIs) are essential in order to ... with the adoption and implementation of IFRS 17. Will the IFRS 17 insurance revenue be an appropriate measure ...

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    • Authors: Dan Kim, Ralph M Ovsec, Thorsten Wagner
    • Date: Aug 2020
    • Competency: Strategic Insight and Integration
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]